https://www.taxtmi.com/caselaws?id=44543 Imported polyester film coated with ferric oxide could not be treated as non-metallised merely on that basis, as the classification issue turned on the actual character and processing of the goods. The record also raised a further question whether the film had undergone leadering, slitting and degaussing so as to make it suitable for use as audio magnetic tape. Because the Tribunal had not examined that aspect and proper classification depended on whether the goods were audio magnetic tape in jumbo rolls or metallised polyester film requiring further processing, the matter was remanded for fresh determination of the correct tariff classification. en-us Wed, 12 Feb 1997 00:00:00 +0530 Sat, 26 Jun 2010 18:37:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44543 Imported polyester film coated with ferric oxide could not be treated as non-metallised merely on that basis, as the classification issue turned on the actual character and processing of the goods. The record also raised a further question whether the film had undergone leadering, slitting and degaussing so as to make it suitable for use as audio magnetic tape. Because the Tribunal had not examined that aspect and proper classification depended on whether the goods were audio magnetic tape in jumbo rolls or metallised polyester film requiring further processing, the matter was remanded for fresh determination of the correct tariff classification. Case-Laws Customs Wed, 12 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44543